Cotton Yarn - 46/86 - Central Excise - Tariff

Cotton Yarn

Notification No. 46/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government hereby exempts cotton yarn and cellulosic spun yarn falling under Heading Nos. 52.03 and 55.05 respectively, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and of the description specified in column (2) of the Table hereto annexed, from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), subject to the conditions, if any, laid down in the corresponding entry in column (3) of the said Table.

THE TABLE

Sl. No.	Description	Conditions
(1)	(2)	(3)
1.	Cotton yarn and cellulosic spun yarn wound on cones on doubling machine.	If produced out of cotton yarn or collulosic spun yarn in plain (straight) reel hanks on which the appropriate duty of excise has already been discharged under Heading Nos. 52.03 and 55.05 respectively, and is meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks.
2.	Cotton yarn and cellulosic spun yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power.	If produced out of cotton yarn or cellulosic spun yarn on which the appropriate duty of excise has already been paid under Sub-heading Nos. 5203.41, 5203.42, 5203.43, 5505.41, 5505.42, or 5505.43, as the case may be.
3.	Cotton yarn and cellulosic spun yarn subjected to processes like bleaching, dyeing or mercerising by an independent processor, with or without the aid of power.	If produced out of cotton yarn or cellulosic spun yarn in plain (straight) reel hanks, whether single or multiple-fold, on which the appropriate duty of excise has already been paid under Heading Nos. 52.03 or 55.05, as the case may be.

2. This notification shall come into force on the 28th day of February, 1986.